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da Silva, ASCD (2013). The application of Benford’s Law in detecting accounting fraud in the Financial Sector. Masters Thesis, Lisboa School of Economics & Management.
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Li, F, Han, S, Zhang, H, Ding, J, Zhang, J and Wu, J (2019). Application of Benford’s law in Data Analysis. Journal of Physics: Conference Series 1168, pp. 032133. DOI:10.1088/1742-6596/1168/3/032133.
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Lin, F and Wu, S-F (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic Modelling, Vol. 36, pp. 466–473. DOI:10.1016/j.econmod.2013.10.002.
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Lin, F and Wu, S-F (2015). Applying Digital Analysis to Investigate the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan. Contemporary Management Research 11(3), pp. 209-222.
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Luty, P, Petković, M and Vavrek, R (2022). Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16. The Theoretical Journal of Accounting 46(4), pp. 51-68. ISSN/ISBN:1641-4381 .
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Overhoff, G (2011). The Impact and Reality of Fraud Auditing - Benford's Law: Why and How To Use It. Course for 22nd Annual ACFE Fraud Conference and Exhibition.
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Özari, C and Ocak, M (2013). Detection of Earnings Management By Applying Benford's Law in Selected Accounts: Evidence From Quarterly Financial Statements of Turkish Public Companies. European Journal of Economics, Finance and Administrative Sciences 59(4), pp. 37-52.
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